Changes made in the final safe harbour rules of India

The Central Board of Direct Taxes (CBDT) of India has revised the Draft Safe Harbour (SH) Rules issued on August 14, 2013 after considering comments received from various stake holders. While the final SH Rules are yet to be notified, based on the press release issued by the Ministry of Finance on September 18, 2013, the final SH Rules would incorporate the changes outlined in the table below.